In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
4) of Section 80P of the Act. The appellant is aco-operative credit society under Section 80P(2)(a)(i) of the Act whoseprimary object is to provide financial I.T.A. Nos. 68